Puerto Rico
What is the license renewal date for Puerto Rico?
For Puerto Rico, license renewal date is 12/1 triennially; cpe reporting period is 8/1 to 7/31 triennially; general cpe hours requirement is 120 hours for CPAs Public Practice and CPAs Private Practice; ethics cpe requirement is Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice; other subject area requirements is Forty (40) hours in Accounting, Auditing and Tax - For CPAs Public Practice: 28 hours must be Accounting and Auditing and 12 hours must be Tax, or 28 hours must be Tax and 12 hours must be Accounting and Auditing - For CPAs Private Practice: A minimum of 30 hours with a maximum of 60 hours in industry-specific subjects, verified against its source on 2026-11-10.
General Requirement 120 hours for CPAs Public Practice and CPAs Private Practice
— nasbaregistry.org, retrieved 2026-09-01
- Jurisdiction
- Puerto Rico our reading
- License renewal date
- 12/1 triennially verified
- CPE reporting period
- 8/1 to 7/31 triennially verified
- General CPE hours requirement
- 120 hours for CPAs Public Practice and CPAs Private Practice verified
- Ethics CPE requirement
- Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice verified
- Other subject area requirements
- Forty (40) hours in Accounting, Auditing and Tax - For CPAs Public Practice: 28 hours must be Accounting and Auditing and 12 hours must be Tax, or 28 hours must be Tax and 12 hours must be Accounting and Auditing - For CPAs Private Practice: A minimum of 30 hours with a maximum of 60 hours in industry-specific subjects verified
- Date of last revision
- 4/28/2023 verified
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
Where each value comes from
This source states these in separate places, so each value is shown with the passage that states it.
License renewal date
License Renewal Date 12/1 triennially
CPE reporting period
CPE Reporting Period 8/1 to 7/31 triennially
Ethics CPE requirement
Ethics Required Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice
Other subject area requirements
Other Subject Area Requirements Forty (40) hours in Accounting, Auditing and Tax - For CPAs Public Practice: 28 hours must be Accounting and Auditing and 12 hours must be Tax, or 28 hours must be Tax and 12 hours must be Accounting and Auditing - For CPAs Private Practice: A minimum of 30 hours with a maximum of 60 hours in industry-specific subjects
Date of last revision
Date of Last Revision: 4/28/2023
— all from nasbaregistry.org, retrieved 2026-09-01
Source
- nasbaregistry.orghttps://www.nasbaregistry.org/cpe-requirements/puerto-rico